舞弊性财务报告及其审计研究

发布时间：2018-05-28 23:44

本文选题：舞弊 + 舞弊性财务报告　；参考：《西南财经大学》2002年硕士论文

【摘要】： 一、研究背景 20世纪90年代以来，中国资本市场在经济高速增长及资金不断涌入的背景下获得了长足的发展，但繁荣的背后亦存在不容忽视的危机，尤其是造假事件带来的信用危机。从“琼民源”、“红光实业”到最近的“银广夏”，一系列证券舞弊案的发生，不仅损害了公司股东、债权人及各方面利益相关者的经济利益，更严重的是，它使我国远未成熟的证券市场饱受虚假会计信息的冲击，加剧了投机行为和市场波动，从而影响证券市场的健康发展，其危害将是灾难性的。众所周知，独立审计是证券市场发展的基石，也是确保上市公司会计信息质量的制度安排。证券市场舞弊盛行，而身为“经济警察”的注册会计师却捉襟见肘，如履薄冰。对舞弊的审计已经引起国际审计理论界和实务界的极大关注，并成为一个世界性难题，这也是基于我国证券市场现状的一个迫切而重要的课题。近年来，美国的注册会计师协会、注册舞弊审核师协会和反舞弊性财务报告委员会一直致力于舞弊和反舞弊的研究。而中国于2001年7月在北京举行了“舞弊防范与审计国际研讨会”，教育部人文社会科学重点研究基地也将“证券市场舞弊审计技术及规范研究”作为2001年度的一个重大研究项目。二、研究思路和方法正是基于上述背景，笔者试图涉足“舞弊及其审计”这一古老而崭新的课题，进行有意义的探讨和研究。舞弊细分为资产侵占和舞弊性财务报告。从注册会计师角度，舞弊性财务报告是更常见、影响更恶劣且更有责任进行审计的一类舞弊，故笔者将以舞弊性财务报告及其审计为重点研究对象。本文的研究思路是：围绕注册会计师如何对舞弊性财务报告进行审计这个中心问题，从抽象到具体，从一般到个别，从问题到对策， WP=3 逐步展开研究。第一部分是本文的研究起点，主要阐明注册会计师对舞弊的审计责任，旨在为探讨舞弊性财务报告及其审计作好铺垫和准备。后面三个部分则对本文的重点研究对象——舞弊性财务报告及其审计进行聚焦式讨论。其中第二部分分析了舞弊性财务报告的成因和手法，以“知己知彼”。而第三部分则顺理成章地“解决问题”，就注册会计师对舞弊性财务报告的审计对策进行专门研究，这也是本文的重心之所在。最后一个部分是关于舞弊性财务报告审计实务操作的案例剖析。本文在研究方法上有以下特点：第一，理论和实务并重。本文主要定位于针对现实问题进行应用性研究，而不是纯粹的理论探讨，但也涉及与实务研究紧密联系的相关理论问题。第二，在比较和借鉴的基础上创新。笔者研读了国外关于舞弊的审计准则和调查报告以及反舞弊案例等，追踪其最新研究成果，并努力结合中国具体国情，进行舞弊性财务报告审计的应用性研究。第三，研究尽可能深入。关于舞弊性财务报告及其审计，国内现有的研究成果并不多见，或探讨得不够深入。笔者试图将本文的研究尽可能深入和细化。第四，为了增强本文的说服力和可读性，笔者运用了较多的数据和图表，并尝试将定量分析方法引入文中。三、主体结构全文分为四个部分，，结构和内容要点如下。第一部分：注册会计师对舞弊的审计责任。首先从舞弊的定义及其分类谈起，介绍了舞弊的定义及其与错误、欺诈的区别，并认为舞弊是一种以欺骗性手段，故意违反法律法规，从而获取某种利益的行为。关于舞弊的分类，美国注册会计师协会的SAS No.82将舞弊分为资产侵占和舞弊性财务报告两大类。在此基础上，通过简要回顾世界民间审计目标的历史演进，阐明注册会计师应承担揭露舞弊的审计责任。接着，笔者指出对舞弊的审计是在财务报告审计中揭露舞弊，它与专门的舞弊审核在目的、性质、关注期间和结果上都有所区别。之后， WP=4 讨论了中国独立审计准则对注册会计师揭露舞弊的要求及该准则的缺陷。第二部分：舞弊性财务报告的成因和手法分析。首先指出笔者将从本部分起对舞弊性财务报告及其审计进行聚焦式讨论。然后对舞弊性财务报告的涵义和构成要素予以界定，并同盈余管理、利润操纵、违法行为等几个相近概念进行比较。关于舞弊性财务报告的成因分析，笔者介绍了国外的舞弊三角理论、GONE理论、冰山理论和企业舞弊风险因子理论以及国内的舞弊“圈钱”理论和委托代理机制理论，加以评析并提出自己的观点，指出舞弊性财务报告的成因包括控制环境缺失和财务压力驱使两方面。本部分还对舞弊性财务报告的舞弊手法进行了探讨，一方面借鉴了COSO 1999报告关于舞弊手法的定量描述，另一方面对我国上市公司舞弊性财务报告的特点和舞弊手法进行了分析并说明新近会计规范对其的影响。第三部分：注册会计师对舞弊性财务报告的审计对策。笔者认为，注册会计师对舞弊性财务报告的审计，是在审计理念、审计策略和审计技术等方面更多地关注发生舞弊性财务报告的可能性。因此，本部分共研究了四个问题。首先，探讨了舞弊性财务报告的审计理念，包括职业谨慎、职业怀疑、职业判断和“关注奇异”思维。其次，对舞弊性财务报告的风险因子（“红旗标志”）进行研究。由于注册会计师对舞弊性财务报告的审计策略是以舞弊性财务报告风险的分析和评价为先导，所以应先确定舞弊性财务报告的风险因子。笔者在介绍
[Abstract]:First, research background
Since 1990s, China's capital market has made great progress in the background of rapid economic growth and continuous influx of funds, but there is a crisis that can not be ignored behind the prosperity, especially the credit crisis caused by the counterfeiting events. From "Qiong Minyuan", "red light industry" to the recent "Silver Guangxia", a series of securities fraud The occurrence of the case not only undermines the economic interests of the shareholders, creditors and stakeholders of all aspects of the company, but more seriously, it makes the far unmature securities market of our country suffer from the impact of false accounting information, aggravating the speculation and market fluctuation, thus affecting the healthy development of the securities market, and its harm will be catastrophic.
As we all know, independent audit is the cornerstone of the development of the securities market, and it is also an institutional arrangement to ensure the quality of the accounting information of the listed companies. The fraud in the securities market is prevalent, while the CPA as the "economic police" is short of the ice. The audit of the fraud has aroused great concern in the theoretical and practical circles of the national audit. As a worldwide problem, it is also an urgent and important topic based on the status of the securities market in China. In recent years, the American Association of certified public accountants, the association of registered fraud auditors and the anti fraud financial reporting Committee have been devoted to the research of fraud and anti fraud. In July 2001, China held a "fraud prevention" in Beijing. "The International Symposium on auditing and auditing", the Ministry of education, the key research base of the humanities and Social Sciences, is also a major research project of "the research on the audit technology and standardization of the securities market fraud" in 2001.
Two, research ideas and methods
Based on the above background, I try to make a meaningful discussion and Research on the old and new subject of "fraud and its audit". Fraud is subdivided into asset occupation and fraudulent financial reports. From the perspective of certified public accountants, fraudulent financial reports are more common, worse and more responsible for auditing. Disadvantages, so the author will focus on Fraudulent Financial Reporting and auditing.
The research ideas of this paper are: the central question about how CPA audit the fraudulent financial reports from the abstract to the specific, from the general to the individual, from the problem to the countermeasures,
WP=3
The first part is the starting point of this study, which mainly clarifies the audit responsibility of the certified public accountants for fraud. The aim is to pave the way and prepare for the discussion of the fraudulent financial report and its audit. The following three parts are focused on the focus of the study, the fraudulent financial report and its audit. The two part analyzes the causes and methods of the fraudulent financial report to "know oneself and know the other", and the third part is a reasonable "solution to the problem", and the special research on the audit countermeasures of the fraudulent financial report by CPA, which is the focus of this article. The last part is about the audit of the fraudulent financial report. An analysis of the case of operation.
This paper has the following characteristics: first, both theory and practice are equal. This article is mainly focused on practical research on practical problems, rather than purely theoretical discussion, but also related to relevant theoretical issues closely related to practical research. Second, innovation on the basis of comparison and borrowing. The auditing standards and investigation reports and the cases of anti dances are traced, and the latest research results are traced, and the application research of fraudulent financial report audit is carried out in combination with China's specific national conditions. Third, the research is as deep as possible. The author tries to make the study as deep and refined as possible. Fourth, in order to enhance the persuasiveness and readability of this article, the author uses more data and charts, and tries to introduce the quantitative analysis method into the text.
Three, the main body structure
The full text is divided into four parts. The main points of structure and content are as follows.
First part: CPA's audit responsibility for fraud. First, from the definition and classification of fraud, it introduces the definition of fraud and the difference between fraud and fraud, and thinks that fraud is a kind of fraudulent means, intentional violation of laws and regulations, so as to obtain some kind of profit. SAS No.82 of the association divides the fraud into two categories: asset embezzlement and fraudulent financial reporting. On this basis, through a brief review of the historical evolution of the world's civil audit objectives, the certified public accountants should bear the audit responsibility to expose the fraud. Then, the author points out that the audit of fraud is to expose fraud in the financial report audit, and it is specialized in the audit. The door fraud audit is different in purpose, nature, period and result.
WP=4
This paper discusses the requirements of China's independent auditing standards on the CPA's disclosure of fraud and its defects.
The second part: the causes and methods of the fraudulent financial report. First, it is pointed out that the author will discuss the fraudulent financial report and its audit from this part. Then it defines the meaning and the elements of the fraudulent financial report, and compares some similar concepts such as earnings management, profit exercise, and illegal behavior. On the analysis of the causes of the fraudulent financial report, the author introduces the theory of the triangle of fraud, GONE theory, the theory of iceberg and the risk factor of enterprise fraud, and the theory of "circle of money" and the theory of principal-agent mechanism in China, and analyzes and puts forward his own point of view, and points out that the causes of the fraudulent financial report include the control ring. This part also discusses the fraudulent practices of fraudulent financial reports. On the one hand, it draws lessons from the quantitative description of the COSO 1999 report on fraudulent practices. On the other hand, it analyses the characteristics of the fraudulent financial reports in China's listed companies and the fraudulent methods of fraud and explains the new accounting standards. Its impact.
The third part: the audit countermeasures of the certified public accountants for the fraudulent financial report. The author thinks that the audit of the fraudulent financial reports by CPA is more concerned about the possibility of the occurrence of the fraudulent financial report in the aspects of the audit idea, the audit strategy and the audit technology. Therefore, this part has studied four problems. First, the discussion is made. The audit ideas of fraudulent financial reports include occupational prudence, professional doubt, professional judgment and "concern about bizarre" thinking. Secondly, the risk factors of fraudulent financial reports ("red flag signs") are studied. The audit strategy of the fraudulent financial reports by CPA is an analysis and evaluation of the risk of fraudulent financial reporting. As a guide, we should first determine the risk factors of fraudulent financial reporting.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2002
【分类号】：F239.4

【引证文献】